Emergency
Preparedness

Food and Water

• 3-day supply of non-perishable food, such as canned or pouched food
• 1 gallon of water per day for each person and pet
• Manual can opener
• Baby items (baby food, formula, bottles, diapers)
• Pet supplies (more details)

First Aid, Medication, Hygiene Supplies

• First-aid kit (more details)
• Medications
• Hand sanitizer, wipes
• Bleach – To purify water, mix 1/8 teaspoon per gallon. Stir and let stand for 30 minutes.
• Toilet paper, paper towels, garbage bags
• Dental care products (toothpaste, toothbrushes)
• Hearing and vision products (hearing aids, glasses, contact lenses, contact lens solution)
• Soaps, personal hygiene supplies, diapers
• Sunscreen, insect repellent
• Face masks to filter air

Sheltering in Place

When staying home is your safest choice, add these items to your kit and stay tuned to the news.

• Smoke detectors with extra batteries
• Carbon monoxide detector (if using generators, charcoal grills, or camp stoves)
• Fire extinguisher
• Plastic sheeting and duct tape (to seal doors, windows, and air vents from contaminated air or to build an emergency shelter)

Our Asbestos and Natural Disasters Guide covers important information such as:

• How Asbestos is a Risk During a Natural Disaster
• What to Do During Wildfires
• What to Do During a Hurricane
• How to Prevent Asbestos Exposure from Other Disasters
• (More Here)

Emergency Documents

Imagine how hard it would be after a disaster if you couldn’t prove your identity or if you didn’t have access to your bank account. Avoid difficult situations by making copies of your important documents and keeping them in a waterproof bag. Include the following items:

• Current photo IDs, driver licenses, birth records, Social Security cards, passports (always keep your social security number separate from other documents to decrease the risk of identity theft)
• Current photos of family members, in case you get separated
• Health insurance and prescription cards
• Medical records, medications, and dosages
• Phone numbers (family, friends, doctors)
• Bank account information
  Wills
• Insurance documents (homeowner, renter, flood, life)
• Property deeds, leases, mortgages
• Vehicle titles, insurance, leases, loan documents
• Inventory of household possessions and their value (take photos of every room, every drawer, every closet)
• Backup computer files on a USB drive
• Copies of important keys
• Utility bills (to prove where you live)

These supplies do not qualify for tax exemption:

• Medical masks and face masks
• Cleaning supplies, such as disinfectants and bleach wipes
• Gloves, including leather, fabric, latex and types used in healthcare
• Toilet paper
• Batteries for automobiles, boats and other motorized vehicles
• Camping stoves
• Camping supplies
• Chainsaws
• Plywood
• Extension ladders
• Stepladders
• Tents
• Repair or replacement parts for emergency preparation supplies
• Services performed on, or related to, emergency preparation supplies

Online Purchases and Telephone Orders

During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases. The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.

For example, if a purchaser enters their credit card information in an online shopping website on Monday April 25, 2022 at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday April 29, 2022 and will not arrive until Tuesday May 3, the purchase will still qualify for the exemption. However, if the charge to credit card is declined by the payment processor at 11:00 p.m. on Monday April 25, 2022 and the purchaser does not resubmit payment until Tuesday April 26, the purchase is taxable.

Additional Charges Affect the Sales Price

Delivery, shipping, handling and transportation charges are part of the sales price. If the emergency preparation supply being purchased is taxable, the delivery charge is also taxable. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.

For example, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.

Sales Tax Holiday Refund Requests

Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.

Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit our Sales Tax Refunds web page for further details on filing a refund claim.

For more information, contact us at Tax Help, or call 1-800-252-5555.